Forms, Manuals & Guides
- Cities and Towns Reporting Requirements 2024
- County Reporting Requirements 2024
- Special Districts & Special Service Districts Reporting Requirements 2024
- Interlocal Entities Reporting Requirements 2024
- School Districts and Charter Schools Reporting Requirements 2024
- Governmental Nonprofit Organizations Reporting Requirements 2024
- Nongovernmental Nonprofit Organizations Reporting Requirements 2024
- Budgets
- Financial Reports
- Fraud Risk Assessment
- Other
- Transparent Utah: Resources
- Transparent Utah: Uploading Files Video
- Transparent Utah: Policy 01-01.01
- Transparent Utah: Policy 01-01.02
- Transparent Utah: Policy 01-01.03
- Transparent Utah: Detail File Layout
- Transparent Utah: How to Edit UCA Codes in Notepad Walkthrough
- Transparent Utah: How to Edit UCA Codes in Notepad Video
- Transparent Utah: How to Edit UCA Codes in Excel Walkthrough
- Transparent Utah: How to Edit UCA Codes in Excel Video
- Transparent Utah: Data Quality Dashboard Video Playlist
- Transparent Utah: File Preparer Video Playlist
- Local Governments
- School Districts, LEAs, & Nonprofits
- 2024 Changes to State Compliance Audit Guide revised 5-3-24
- 2024 State Compliance Audit Guide revised 11-12-24
- 2024 Working Files (.docx & xlsx)
- Table of Contents and Applicability revised 5-3-24
- Chapter 1. Audit Procedures to be Performed Annually revised 5-3-24
- Ch 1 Appendix 1. Compliance Risk Assessment revised 5-3-24
- Ch 1 Appendix 2. Restricted Tax Types and Shared Revenues revised 5-3-24
- Ch 1 Appendix 3. Justice Court Separation of Duties revised 5-3-24
- Chapter 2. Audit Procedures to be Performed at Least Every Third Year revised 5-3-24
- Chapter 3. Audit Procedures Local Education Agencies revised 7-18-24
- Ch 3 Appendix 1. State and Federal Reconciliation revised 5-3-24
- Chapter 4. Reporting revised 11-12-24
- 2023 Working Files (.docx & xlsx)
- Table of Contents and Applicability revised 5-26-23
- Chapter 1. Audit Procedures to be Performed Annually revised 5-26-23
- Ch 1 Appendix 1. Compliance Risk Assessment revised 5-26-23
- Ch 1 Appendix 2. Restricted Tax Types and Shared Revenues revised 5-26-23
- Ch 1 Appendix 3. Justice Court Separation of Duties revised 5-26-23
- Chapter 2. Audit Procedures to be Performed at Least Every Third Year revised 5-26-23
- Chapter 3. Audit Procedures Local Education Agencies revised 8-4-23
- Ch 3 Appendix 1. State and Federal Reconciliation revised 5-26-23
- Chapter 4. Reporting revised 5-26-23
- DRAFT – Auditor Alert – 2025-02 Airport Revenue and Expenditure Accounting Requirements
- Auditor Alert – 2025-01 Use of Peer-to-Peer Payment Applications
- Auditor Alert – 2024-01 Transparent Utah Reporting Requirements
- Auditor Alert – 2023-02 Impact Fee Reporting
- Auditor Alert – 2023-01 Public Notice Compliance for Local Governments
- Auditor Alert – 2022-02 Reporting Infrastructure Assets Using the Modified Approach
- Auditor Alert – 2022-01 Accounting for Development-related Fees (Building Permits/Plan Reviews)
- Auditor Alert – 2021-02 OMB Extension of Single Audit Submission Deadline
- Auditor Alert – 2021-01 Reporting ARPA Funds Received from the U.S. Treasury and State of Utah
- Auditor Alert – 2020-05 Delayed OMB Uniform Guidance for Single Audit of CARES Act Funds
- Auditor Alert – 2020-04 Tax Abatement Disclosures and Foregone Revenue (GASB 77)
- Auditor Alert – 2020-03 Use of Social Media Accounts by Government Officials and Government Entities
- Auditor Alert – 2020-02 Reporting CARES Act Funds Received from the State of Utah
- Auditor Alert – 2020-01 Annual Fraud Risk Assessment
- Auditor Alert – 2019-02 Limitations on the Use of Restricted Funds
- Auditor Alert – 2019-01 Source of GAAP for Charter Schools
- Auditor Alert – 2018-03 Government Fees – DRAFT – REVISED
- Auditor Alert – 2018-02 Guidance and Oversight of Nonprofits by Government Entities
- Auditor Alert – 2014-01b (Updated) Enterprise Fund Transfers, Reimbursements, Loans, and Services
- Auditor Alert – 2018-01 4th Quarter and year-end entry uploads to the Utah Public Finance Website (Transparency)
- Auditor Alert – 2017-04 Separation of Duties between the Clerk and Treasurer
- Auditor Alert – 2017-03 Noncompliance with Reporting Personal Vehicle Use
- Auditor Alert – 2017-02 Cash Equivalents Reporting and Controls
- Auditor Alert – 2017-01 Violations of State Nepotism Laws by Public Entities
- Auditor Alert – 2016-08 Recommend Using Purchase Cards Rather Than Credit Cards
- Auditor Alert – 2016-07 Public Funds Should Not Be Used For Personal Purchases
- Auditor Alert – 2016-06 Sixth Allocation of B&C Road Fund Money
- Auditor Alert – 2016-03a Office of the State Auditor will digitize balance sheets for FY2016
- Auditor Alert – 2016-05 Alert of Recent Phishing Scams Attacking Local Governments
- Auditor Alert – 2016-04 Creation of Special Service Districts for the Separation of Federal Mineral Lease Revenue
- Auditor Alert – 2016-03 Changes to Balance Sheet Submission to the Utah Public Finance Website
- Auditor Alert – 2016-02 New County Option Sales Tax for Highways and Public Transit
- Auditor Alert – 2016-01 Procurement – Offering and Acceptance of Gifts
- Auditor Alert – 2015-01 Participation in Cooperative Purchasing Organizations
- Auditor Alert – 2014-03 Tax Revenue Recognition
- Auditor Alert – 2014-02 GRAMA Compliance
- Auditor Alert – 2014-01 Enterprise Fund Transfers